Authoruclalaw

The international tax system is in the midst of a contest between automatic information reporting and anonymous withholding models for ensuring that nations have the ability to tax offshore accounts. At stake is the extent of many countries’ capacity to tax investment income of individuals and profits of closely held businesses through an income tax in an increasingly financially integrated world...

The current system of administration of the Bankruptcy Code is highly anomalous. It stands as one of the few major federal civil statutory regimes administered almost exclusively through adjudication in the courts—not through a federal regulatory agency. This means that rather than fitting bankruptcy into a regulatory model, the U.S. Congress has chosen to give the courts primary interpretive...

One of medicine’s open secrets is that patients routinely refuse or demand medical treatment based on the assigned physician’s racial identity, and hospitals typically yield to patients’ racial preferences. This widely practiced, if rarely acknowledged, phenomenon—about which there is new empirical evidence—poses a fundamental dilemma for law, medicine, and ethics. It also raises difficult...

The U.S. Supreme Court’s Johnson v. California decision creates a new legal context for gender equal protection claims in the prison context. Johnson’s language and justifications create a space in prison jurisprudence where the deferential norms of Turner v. Safley are inapposite, and where deference rationales have no place. This Comment argues that this change is significant, and that it...